Estate of Mueller v. Comm'r
United States Tax Court
R moved to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in P's amended petition. Held: Without reaching the merits of P's equitable recoupment defense, the Tax Court is authorized to apply the doctrine of equitable recoupment, and R's motion to dismiss is denied. Secs. 6214(b) and 6512(b), I.R.C. 1954, held inapplicable, and Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943), distinguished.
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R moved to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in P's amended petition. Held: Without reaching the merits of P's equitable recoupment defense, the Tax Court is authorized to apply the doctrine of equitable recoupment, and R's motion to dismiss is denied. Secs. 6214(b) and 6512(b), I.R.C. 1954, held inapplicable, and Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943), distinguished. Estate of Van Winkle v. Commissioner, 51 T.C. 994 (1969), and other Tax Court cases denying the Tax Court's authority to apply equitable…
1Opinion of the Court
OPINION
Beghe, Judge:
In Estate of Mueller v. Commissioner, T.C. Memo. 1992-284, we redetermined the increased value of the shares of Mueller Co. included in decedent’s gross estate. We now consider respondent’s motion to dismiss for lack of jurisdiction the partial affirmative defense of equitable recoupment asserted in petitioner’s amended petition in respect of a time-barred overpayment of income tax by petitioner’s residuary legatee, the Bessie I. Mueller Trust (the trust). For the reasons discussed below, we deny respondent’s motion to dismiss.
Unless otherwise indicated, all section…
2Cases cited44 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DalmSupreme Court of the United States · 1990
39 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Redlark v. Comm'rUnited States Tax Court · 1996
- Bachner v. CommissionerUnited States Tax Court · 1997
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
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